IMPORT INTO LOGISTICS & FACILITIES

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IMPORT INTO LOGISTICS & FACILITIES
5TH EDITION              LOGISTICS & FACILITIES

                IMPORT
               INTO
              BRAZIL

                                     Sponsor:
IMPORT INTO LOGISTICS & FACILITIES
American Chamber of Commerce for Brazil - AMCHAM
                    International Affairs Department
                                    Brazil, 2016/2017

   *This guide is part of the project
IMPORT INTO LOGISTICS & FACILITIES
ACKOWLEDGEMENTS
   The American Chamber of Commerce for Brazil, being the largest Amcham outside the United States
   is serving its members building bridges for Brazilian businesses worldwide. Our foreign investment
   attraction efforts are a key mission for Amcham. The “How To” guides published by Amcham Brasil
   are part of this initiative. With the support of some of our members and Brazilian states and cities, we
   are putting together strategic information on the most various aspects of doing business in Brazil and
   its opportunities. As part of BRICS (Brazil, Russia, India, China and South Africa) and representing
   the 9th largest economy of the world, and the 8th largest destination for foreign investment, Brazil has
   an intrinsic importance for the global market. More than ever it is a strategic time for businesses
   opportunities in Brazil. We welcome you and hope that the information you are about to read will
   contribute to your commercial and investment decisions linked to Brazil.

   Deborah Vieitas - CEO, Amcham Brasil

   Cisa Trading is committed to offering high quality and excellence to its customers in inbound and
   outbound logistics, import and export processes and financing. This practical and useful manual
   covers all subjects related to the importation of different products to Brazil. For the fifth consecutive
   year, Cisa Trading is happy to support an excellent tool published by Amcham.

   Antonio José Louçã Pargana - President, CISA Trading
LOGISTICS & FACILITIES
CONTENT
01   INTRODUCTION                                            06

02   IMPORT MODELS                                           08

03   IMPORT TAXES AND DUTIES                                 09

04   CUSTOMS-RELATED LITIGATION AND TAX-RELATED LITIGATION   12
     ASSOCIATED WITH THE IMPORT

05   INCENTIVES AND FINANCING                                15

06   SPECIAL CUSTOMS SCHEMES                                 16

07   CUSTOMS FORWARDING – PROCESS AND DOCUMENTS              18

08   NONTAXING RULES ENTAILED TO THE IMPORT                  21

09   IMPORT PAYMENT METHODS                                  22

10   LOGISTICS IN BRAZIL                                     25

11   ABOUT OUR SPONSOR                                       28
01.
                                                                                                                                                INTRODUCTION
                         Up to 1990 Brazil was a closed market for imports. Since                             Certain procedures should be adopted even before making
                         then the import volumes have increased year after year.                              the purchase, placing the order with the vendor and
                                                                                                              shipping the merchandise, since specific goods require
                         Besides the Brazilian Central Bank (Banco Central do                                 licenses even before their shipment. The importer or the
                         Brasil - Bacen), the Ministry of Development, Industry                               entity ordering the product must register their fiscal and
                         and Trade (Ministério da Indústria, Comércio Exterior                                financial capacity at Siscomex, in a System called System
                         e Serviços - MDIC), the Secretariat of Foreign Trade                                 of Registration and Tracking of the Customs Agents’
                         (Secretaria de Comércio Exterior - SECEX), and the                                   Activities (Ambiente de Registro e Rastreamento da
                         Department of Federal Revenue of Brazil (Secretaria da                               Atuação dos Intervenientes Aduaneiros - RADAR).
                         Receita Federal - RFB), there are other agencies, such
                         as the Brazilian Health Surveillance Agency (Agência                                 The import licenses are obtained from SECEX, which
                         Nacional de Vigilância Sanitária - ANVISA), the Federal                              checks the conditions stated in the Proforma Invoice1.
                         Police Department (Departamento de Polícia Federal -                                 The license issued by SECEX determines the customs
                         PF), and the Ministry of Agriculture, Livestock and Supply                           tax treatment, as well as the currency exchange treatment
                         (Ministério da Agricultura, Pecuária e Abastecimento -                               given by Bacen.
                         MAPA), which are also involved in the import process,
                         depending on the type and fiscal classification of the                               At the time of nationalization several documents and
                         product. Although there is an integrated computerized                                actions are required, that is, actions that befall in the course
                         system called Siscomex, which manages and registers                                  of the customs clearance process (despacho aduaneiro).
                         all information related to foreign trade operations, the
LOGISTICS & FACILITIES

                         process of importing products into the Brazilian market                              Once a customs clearance declaration has been filed,
                         is still a complex task, due to the myriad of laws, decrees                          the goods will proceed through the customs clearance
                         and regulatory instructions regarding the matter.                                    process. In Brazil, in addition to the registration of this

                         1 - Proforma Invoice: Document issued by the exporter to the importer, in order to formalize the international negotiation process. It can be considered as the first
                         agreement between both parties, while not generating payment obligations by the buyer.
06
declaration, goods are subject to the import parameters                                        •AImport on behalf of Third Parties (Importação
defined by the fiscal channels (green, yellow, red and                                         por Conta e Ordem de Terceiros).
gray)2. The Customs Broker will be notified, through the
Siscomex, when the goods have been released. The proof                              The importer needs to be cautious with changes to laws and
of release is the Import Certificate (CI), printed through                          regulations, in view of the great number of amendments
Siscomex by the importer.                                                           that usually occur in the Brazilian legislation.

There are three import models, which are:                                           An operating error could be quite costly since Brazil
                                                                                    is a country with continental dimensions. Thus,
          •AImport on Own Account (Importação Própria);                             logistic planning is very important for a more effective
                                                                                    market distribution.
          •AImport by order (Importação por Encomenda);
          and

                                                                                                                                                 07 HOW TO IMPORT INTO BRAZIL
2 - Fiscal Channels:
   •AGreen: Automatic clearance of the imports;
   •AYellow: Clearance after the conference of all documents and of the import declaration (DI);
   •ARed: Clearance after the conference of all documents of the DI and verification of the goods; and
   •AGray: Clearance after the conference of the DI, verification of the goods, and the preliminary examination of the customs value.
02.
                                                                                                                                              IMPORT MODELS

                         IMPORT ON OWN ACCOUNT                                                                  The importer sells the merchandise to the local buyer and
                                                                                                                has no risk regarding the subsequent sales and distribution
                         The importer looks for suppliers, imports the goods and                                of the imported goods within the domestic market.
                         distributes them throughout the country, being responsible
                         for all logistics procedures.
                                                                                                                IMPORT ON BEHALF OF THIRD PARTIES
                         Under this model, the importer is the owner of the
                         goods. He/she is responsible for all costs involved in                                 In this model, a purchaser interested in a particular
                         the transaction, financing the operation with his/her own                              commodity looks for a trading company – the importer –
                         resources, paying the applicable taxes and contracting
                                                                                                                to import the goods on behalf of the interested buyer. The
                         the currency exchange directly. The importer undertakes
                         the activity risks and enters into commitments with                                    bill of lading/airway bill3 is consigned to the importer,
                         the vendor abroad, sometimes through a distribution                                    who holds the imported product possession, while the
                         agreement or a purchase agreement, and promotes sales                                  ownership belongs to a third party (purchaser/buyer)
                         within the domestic market.                                                            who funds the operation.

                         IMPORT BY ORDER                                                                        Such party has the option of making advance payments
                                                                                                                to pay for the taxes on the operation and other expenses.
                         Similar to the aforementioned model, the importer (trading
                                                                                                                The purchaser contracts the currency exchange and the
                         company) is also the owner of the imported goods and
                                                                                                                importer only provides services. The purchaser and the
LOGISTICS & FACILITIES

                         responsible for funding the operation. However, in this
                         format, there needs to be a local buyer, to whom the goods                             importer are jointly responsible for the taxes levied on the
                         are purchased for.                                                                     imported goods.

                         3 - Bill of Lading is a contract between a shipper and carrier listing the terms for moving freight between specified points, used for sea transport. Airway bill is also
                         a contract and has the same conditions, but it is used for air transport.
08
06
03.
IMPORT TAXES AND DUTIES

IMPORT TAX - II                                                In case of importation, the IPI is levied upon customs
                                                               clearance of the goods. Similar to II, IPI is payable by
Import Tax (Imposto de Importação - II) is a Federal           the importer at the moment the DI is registered. The IPI
tax payable upon customs clearance of foreign goods,           is levied in respect of the price of the import (i.e., the
at the moment the import declaration (Declaração de            product’s customs value) plus II.
Importação - DI) is registered, in respect of the “customs
value” of the goods according to the General Agreement         The IPI rates vary according to the IPI Tariff Table (TIPI)
on Tariffs and Trade (GATT). Regardless of the import          that includes the same classification system as TEC.
model, the taxpayer is the importer who promotes the
entry of goods into the Brazilian territory. The II rate       The subsequent transactions, after importing, does also
varies according the classification of the imported goods      trigger IPI, even when it involves a buy/sell transaction
pursuant to the Brazilian External Tariff Code (Tarifa         or transference delivery, as the case of import on behalf of
Externa Comum - TEC), which includes the same                  third parties model.
classification system as the Harmonized System (HS) as
determined by the World Customs Organization (WCO).            The IPI is a non-cumulative tax and, therefore, the amount
II rate is a non-recoverable tax; therefore, it is a cost to   charged in each successive taxable transaction is deducted
the importer.                                                  from the current transaction.

                                                               THE STATE VAT - ICMS
THE FEDERAL FEDERAL VALUE-ADDED
TAX (VAT) - IPI                                                The Tax on the Distribution of Goods and on Interstate
                                                               and Intermunicipal Transportation and Communication

                                                                                                                              09 HOW TO IMPORT INTO BRAZIL
The Brazilian Federal Value - Added Tax on Manufactured        Services (Imposto sobre operações relativas à circulação
Products (Impostos sobre Produtos Industrializados -           de mercadorias e sobre prestações de serviços de transporte
IPI) levies on “finished products” (whether foreign            interestadual, intermunicipal e de comunicação - ICMS)
or domestic), which are resulting from some sort of            is levied by the States on the legal, physical or economic
industrial process even if this process is incomplete,         circulation of the goods on imported products. The ICMS
partial or intermediary.                                       taxpayer is the businessman, manufacturer or producer
who undertakes the shipment of the goods, or who                                    The reduced interstate ICMS rate of 4% does not apply to
                         imports them from abroad and who provides services. In                              transactions involving:
                         other words, imports and local transactions trigger ICMS
                         including the subsequent transactions of imported product                                     •AImported natural gas;
                         even those imported under the “on behalf of third parties”
                         or ‘‘by order of third parties” models.                                                       •AGoods that do not have domestic equivalents
                                                                                                                       (which will be determined by Camex, the Foreign
                         In case of importation, the tax basis for calculation of the                                  Trade Chamber); or
                         ICMS is the customs value of the goods, plus the II, IPI,
                         PIS-Import (see next topic) and COFINS-Import (see next                                       •AGoods that are manufactured under basic
                         topic), the ICMS itself and customs expenses. Regardless                                      productive processes dealt with in Decree-Law
                         of the import model the duty taxpayer is the importer.                                        288/07 (The Manaus Free Trade Zone), and in
                                                                                                                       Law 8,248/91, Law 8,387/91, Law 10,176/01 and
                         The general ICMS rate imposed by the majority of                                              Law 11,484/07.
                         the Brazilian States on intrastate transactions is 17%.
                         Interstate transactions are usually subject to 12% (or                              Similar to IPI, ICMS is also a non-cumulative tax.
                         7% for taxpayers resident in the States of the Northern,                            Therefore, the ICMS paid may be offset against the
                         Northeast and Middle-east regions, and the Espírito                                 ICMS payable on future transactions. Despite the non-
                         Santo State).                                                                       cumulative system, as a consequence of RSF 13/2012, the
                                                                                                             importer may cumulate ICMS credits.
                         As per Resolution 13, dated April 25, 2012 (RSF
                         13/2012), the Brazilian Federal Senate reduced to 4% the                            For this reason, among others, current corporate solutions
                         ICMS interstate rate applicable to imported goods. The                              must include customs planning when importing goods
                         reduction came into effect on January 1st, 2013. The 4%                             into Brazil comparing direct and indirect import models.
                         rate applies to imported goods that, after clearance, either:
                                                                                                             CONTRIBUTION TO PIS-IMPORT AND
                                   •ADo not undergo any manufacturing process; or
                                                                                                             COFINS-IMPORT
LOGISTICS & FACILITIES

                                   •AAfter processing, assembly, packaging,
                                   repackaging, renewal or refurbishment, result in                          PIS-Import and COFINS-Import are both federal
                                   goods that have an “imported content”4 of more                            contributions levied on the entrance of foreign goods into
                                   than 40%.                                                                 Brazilian territory.

                         4 - RSF 13/12 defines “imported content” as the ratio between the value of the imported portion of the goods and the total value of the goods shown on the ICMS
                         invoice issued on exit of the goods from the seller’s establishment. The rules and procedures to be followed in the Imported Content Certification process will be
                         issued by National Tax Policy Council (Conselho Nacional de Política Fazendária - CONFAZ).
10
These taxes are levied on the customs value of the goods.       The applicable tax rates, as well as the possible entitlement
                                                                to certain credits, will vary according to whether the
As a general rule, such contributions are due at PIS-Import’s   taxpayer is subject to either the cumulative or non-
rate of 2.10% and COFINS-Import’s rate of 9.65%. Under          cumulative system contributions.
the non-cumulative system, these contributions are levied,
as a general rule, at the combined rate of 11.75%               Under the cumulative system, as a general rule, these
                                                                contributions are levied at the combined rate of 3.65% on
Based on Provisory Measure No. 563, dated on April 3,           revenues arising from the sale of goods and/or rendering
2012 (MP 563/2012), converted into Law No. 12,715,              services, without the right to use any credits.
dated on September 17, 2012, after August 1, 2012,
COFINS-Import’s rate for certain products was increased
                                                                AFRMM
resulting in the total rate of 10.65%. Therefore, such
                                                                Freight Surcharge for Renewal of the Brazilian Merchant
contributions are due at the combined rate of 12.75%.
                                                                Marine (Adicional ao Frete para Renovação da Marinha
                                                                Mercante - AFRMM) is a due to support the development
PIS/COFINS-Import are charged in line with the non-
                                                                of merchant marine and shipping construction.
cumulative system, in such a way that, if the importer is
                                                                AFRMM is charged at a general rate of 25% over the
taxed under the non-cumulative system, he/she may be            international maritime freight and at 10% over the costal
entitled to certain credits in relation to PIS/COFINS-          navigation freight.
Import he/she pays upon the importation of goods.
                                                                Import transactions in Brazil may face additional costs
In case of importing goods under the “on behalf of third        and fees, such as Siscomex Fee, harbor, warehousing,
parties” model, the purchaser of the imported goods is          foremanship fees, etc.
entitled to register the PIS/COFINS credits. Internal
transactions are also subject to Contribution to PIS on         Before importing goods into Brazil, besides the taxes
gross revenue and COFINS on gross revenue, which                abovementioned, it is also recommendable to verify
consist of federal contributions levied on monthly basis,       all these costs and fees to better valuate the entire
on the company’s revenues.                                      import process.

                                                                                                                                11 HOW TO IMPORT INTO BRAZIL
04.
                                      CUSTOMS-RELATED LITIGATION AND TAX-RELATED
                                           LITIGATION ASSOCIATED WITH THE IMPORT

                         FISCAL CLASSIFICATION                                              and import license. An error in valuation may result in the
                                                                                            underpayment or overpayment of duties, or in a failure
                         II and IPI rates vary according to the classification of           to satisfy import restrictions. Persistent errors may lead
                         the goods in the TEC or TIPI, respectively. Correct                to fines and penalties, or shipment delays resulting from
                         classification of products is vital in order to certify that the   product examinations by customs officials.
                         right amount of duty is paid and to ensure that any special
                                                                                            All products imported into Brazil and submitted to
                         measures which are also linked to the classification code
                                                                                            customs clearance are subject of customs value control,
                         may be taken. In case the company fails to establish the
                                                                                            which consists of checking the compliance of the customs
                         right classification, it may pay more than due (obtaining
                                                                                            value as declared by the importer with the rules set forth
                         a contingent return is a costly process) or less than due
                                                                                            in the Customs Valuation Agreement (OMC). The
                         (another costly process that includes fines, which may             transport cost, expenses related to the loading, unloading
                         give rise to a lawsuit for failure to pay taxes).                  and handling, as well as the insurance cost of the product,
                                                                                            shall be added to the customs amount. Some items can be
                         CUSTOMS VALUATION                                                  excluded (e.g. purchase commissions, interest rates, costs
                                                                                            of assembly performed subsequently to the import), but
                         Customs laws require that all imported merchandise be              others must be included (e.g. costs of packaging, royalties,
                         valued. Proper valuation is important for many reasons.            and licensing fees the purchaser should pay) in order to
LOGISTICS & FACILITIES

                         Most types of customs duties are assessed ad valorem –             determine the product sum.
                         that is, based on the value of the merchandise.
                                                                                            There are six methods available to determine the product
                         Even where duties are assessed on a “specific” basis –             customs value. Most countries use a valuation method that
                         based on quantity – valuation is still important. Valuation        adopts – or is based on – the World Trade Organization
                         is often used as the basis for customs fees, excise                Customs Valuation Agreement. The common method is
                         taxes, and value-added-taxes. It may be a support base             based on the actual sales price between the buyer and
                         required for the proper use of the customs declaration             seller, with certain adjustments. Other methods exist.
12
Some countries use a method based on the prevailing                                   treatment does not apply) and probably he/she will also
export market price of identical, similar, or comparable                              be subjected to a fine.
goods. Some countries use a method based on the domestic
price of identical, similar or comparable goods.                                      Brazil applies non-preferential rules under which
                                                                                      establishes that when materials or inputs originate from
TRANSFER PRICING                                                                      other countries are used and the manufacturing process
                                                                                      consists only of assembling, selecting, fractioning,
The effects of the legislation related to the transfer                                diluting or packing, the product will not be considered as
pricing are triggered whenever foreign trade operations                               originated from that country, even if these operations alter
are performed between related parties. The exclusive
                                                                                      the product classification at 4 digits5.
distributor, even if without a contract, is equally regarded
as entailed. The legislation aims at identifying and
                                                                                      This measure was designed to avoid initiatives to evade
levying assumptions where the profit is made abroad,
what occurs in a situation where the importer pays too                                antidumping duties. Goods that are subject to antidumping
“expensive” in the import or sells too “cheap” in the                                 duties, when imported from non-affected countries, shall
export, and in both instances the entailed party – abroad                             be supported with Non-preferential Origin Certificate.
– makes a greater profit.
                                                                                      EX-TARIFF
ORIGIN AND SOURCE
                                                                                      A tax exemption or tax reduction may be obtained in
In compliance with the trade agreements for industrialized                            instances when demonstrating that the imported product
products, a preferential import tax rate may be applied in                            has no national similar product. There are currently
Brazil, particularly for those products originated from                               more than 1,000 (one thousand) products in the ex-tariff
Mercosul (Argentina, Paraguay, Uruguay and Venezuela                                  listings, released through Resolutions by the Foreign
– Bolivia is still in accession process) and from ALADI                               Trade Chamber of Brazil (www.mdic.gov.br).
(Argentina, Bolivia, Chile, Colombia, Ecuador, Mexico,
Paraguay, Peru, Uruguay, Venezuela, Cuba and Panama)
                                                                                      A national product is regarded as similar to a foreign
member countries. In this case, it is essential to identify
                                                                                      product and is able to replace it if: upon observing the

                                                                                                                                                                           13 HOW TO IMPORT INTO BRAZIL
the origin of the goods subjected to preferential treatment.
                                                                                      equivalent quality and proper specifications for the
In order to be benefited with the preferential treatment, a                           intended purpose, its price is not higher than the cost of
valid Origin Certificate is required. Any errors and/or non-                          the imported product plus the taxes placed on the import,
accuracy of the information in such Certificate, will have                            and has the regular or current delivery time for the same
the importer subjected to all taxes due (the preferential                             type of product.
5 - The tax classification used in Brazil and Mercosur is Mercosur’s Common Classification (Nomenclatura Comum do Mercosul - NCM). The NCM consists of
eight digits: chapter; position; subposition at 1st level (simple); subposition at 2nd level (composite); Item and sub item. Ex: 8708.29.99 – 87 (Chapter) 08 (Position)
2 (Subposition at 1st level) 9 (Subposition at 2nd level) 9 (item) 9 (subitem).
It must be generally demonstrated that the national          or the interpretation of the legal provision under the
                         industry would not be able to manufacture or offer an        inquiry cannot be levied.
                         equivalent to the imported product and the entities, which
                         represent the economic activities are called to pronounce    BRAZILIAN FLAGGED VESSEL
                         on the similar production in the country.
                                                                                      Goods imported by any organization from the Federal,
                         INQUIRIES                                                    State, and Local Public Administration, either directly
                                                                                      or indirectly, and any other product to be benefited from
                         Should the taxpayer be in doubt about the law (tax           federal tax exemption or reduction has to be transported
                         legislation interpretation) and about the product            on a Brazilian flagged vessel. In order to be benefited
                         correct fiscal classification, he/she may formulate an       with any tax exemption or reduction, in case there is not
                         administrative Ruling before the competent authorities.      possible to ship the goods on a Brazilian flagged vessel,
                                                                                      a previous certificate of release of prescribed load
                         As long as the Ruling is pending a solution, the             shall be required at the Brazilian National Agency of
                         taxpayer/inquirer that is performing any operation           Waterway Transport (Agência Nacional de Transportes
                         relating to payment of taxes on the inquired product         Aquaviários - ANTAQ).
LOGISTICS & FACILITIES
14
05.
INCENTIVES AND FINANCING

In order to attract investments, some Brazilian States have     de Cargas pelos Portos e Aeroportos Fluminenses -
granted fiscal incentives, which consist of a full or partial   RIOPORTOS); among dozens of other incentives which
reduction of the ICMS applied on the import, in such a          were established, structured on the granting of presumed
way to minimize the tax cost of the foreign trade operation.    credit, debit charge back, reduction of per cent rate or
                                                                calculation base, payment time extension, or installment
Some fiscal incentives worth mentioning are the                 payment of the tax.
Investment Incentive Program in the State of Espirito
Santo (Programa de Incentivo ao Investimento no Estado          There are also incentives of a financial nature, where the
do Espírito Santo - INVEST-ES); Differentiated Tax              ICMS is paid in full, but the importer is entitled to favorable
Treatment from the State of Santa Catarina (Tratamento          financing conditions from the State Development Bank.
Tributário Diferenciado - TTD); Promotion of Cargo              One of such incentives is the financial incentive from
Handling by the Ports and Airports from the State of            the State of Espírito Santo through FUNDAP (Fundo de
Rio de Janeiro (Programa de Fomento à Movimentação              Desenvolvimento das Atividades Portuárias).

                                                                                                                                  15 HOW TO IMPORT INTO BRAZIL
06.
                                                                                  SPECIAL CUSTOMS SCHEMES
                         The special customs schemes are intended to boost             The tax exemption – under the customs special drawback
                         imports. These tax programs provide benefits in the form      regime – is granted on the import of goods to be used in the
                         of exemption, suspension and refund of taxes levied on        manufacturing, supplementation or packaging of products
                         imported products or on locally purchased products,           to be exported (in a quantity and quality equivalent). It is
                         provided the goods are subsequently exported.                 an export incentive and may be applied on the following
                                                                                       modes: suspension (of the payment of the required taxes
                         TEMPORARY ADMISSION                                           in the import of the product to be exported after the
                                                                                       improvement), exemption (of these taxes, in a quantity
                         The goods temporarily admitted to the country for             and quality equivalent to that used in the improvement,
                         economic use (providing of services or production of          manufacturing, supplementation or packaging of an
                         other goods) are subject to tax payment proportionally        already exported product), and return (either in full or in
                         to their stay time in the country. The proportionality is     part, of the taxes paid in the import of an item already
                         obtained by taking into account the period of time the        exported after improvement).
                         goods remain in Brazil. Each month correspond to 1% of
                         taxes that shall be paid under the proportionality method.
                         The Temporary Admission foresees the total or partial         BONDED WAREHOUSE
                         suspension (case of goods for fairs and sporting events,
                         for example). The payment shall be proportional to the        This regime allows imported foreign goods (imported
                         length of stay, up to the applicable rate on the permanent    with or without currency exchange coverage) to be stored
                         importation.                                                  in a bonded area of public use for a period of up to one
LOGISTICS & FACILITIES

                                                                                       year, renewable for another year, with suspension of the
                         A variant of this regime is the special customs regime of     tax payment on the imported goods until nationalization.
                         temporary admission for an active improvement, which
                         allows the entry, for a temporary stay in the country, with   This regime further allows a foreign product to remain
                         tax payment suspension, of foreign or de-nationalized         at a trade show, exhibition or a similar event, held in a
                         goods intended for active improvement operations              private use area previously bonded for such purpose.
                         (industrialization or repair) and further re-export.
                                                                                       A product admitted under this regime can be nationalized
                         DRAWBACK (SUSPENSION,                                         and subsequently shipped for consumption, or exported,
                         EXEMPTION, RETURN)                                            by the consignee or purchaser.
16
A product imported with a currency exchange coverage,          purposes, the national product deposited in a bonded area,
which is intended for export, can be admitted under            sold to a person headquartered abroad against a contract
this regime.                                                   for delivery in the national territory and to the order of the
                                                               purchaser. The regime may also be operated at a harbor
The bonded warehouse special regime at the export allows       facility of a mixed private use, upon complying with the
the storage of a product intended for export, and comprises    provisions stipulated by the Federal Internal Revenue
the common regime mode (storage of goods at a public use       Service (Secretaria da Receita Federal).
room, with tax payment suspension), and extraordinary
regime mode (storage of goods at a private use room, with
the right to use the fiscal benefits contemplated for export   BLUE LINE - EXPRESS CUSTOMS
incentive, prior to its actual shipment abroad). The latter    CLEARANCE
is exclusive for trading companies.
                                                               This program is also available, and it is based on the
TEMPORARY EXPORT                                               international Authorized Economic Operator (AEO)
                                                               concept. This program promotes voluntary compliance
The temporary export regime allows exit from the               with customs obligations by offering preferential treatment
country – with suspension of the export duty payment           in customs clearance procedures for import, export and
– of a national or nationalized product, intended for re-      transit transactions. The foreign trade operator shall
importation within a certain time in the same conditions       demonstrate compliance with safety standards applied to
and state it was exported.                                     the logistics chain or the tax and customs obligations, as
                                                               well as with reliability and compliance levels required by
The temporary export regime for passive improvement
                                                               the Brazilian Program of the AEO, in order to be certified.
allows the exit from the country, for a certain time, of a
                                                               Certificated operators in the Brazilian Program of AEO
national or nationalized product to be submitted to the
                                                               will be granted with benefits that relate to the facilitation
transformation, preparation, improvement or assembling
operation abroad, and the subsequent re-import, in the         of customs procedures in Brazil or abroad.
form of a resulting product, with payment of taxes on the
added value. It also applies to the exit from the country      BRAZILIAN AUTHORIZED ECONOMIC
of a national or nationalized product to be submitted to a     OPERATOR PROGRAM

                                                                                                                                17 HOW TO IMPORT INTO BRAZIL
fixing, repair or restoration process.
                                                               Brazilian AEO Program is the certification of supply
CERTIFIED BONDED WAREHOUSE                                     chain operators that represent low risk in their operations,
(DEPÓSITO ALFANDEGADO                                          both in terms of physical security of the cargo as in the
CERTIFICADO - DAC)                                             performance of fulfilling requirements. The application
                                                               to the program is voluntary. Until 2019, Brazilian AEO
The certified bonded warehouse regime allows considering       Program aims to achieve the target of 50% of export and
as exported, for all fiscal, credit, and currency exchange     import declarations registered by AEO certified companies.
07.
                          CUSTOMS FORWARDING – PROCESS AND DOCUMENTS

                         COMMERCIAL INVOICE                                             determined by the International Chamber of Commerce
                                                                                        (ICC), were developed to promote accordance between
                         The commercial invoice should contain the exporter’s and       international businesses and are a condition to be included
                         importer’s full name and address, goods specification,         in the purchase and sale agreement, and it does not mean
                         brand, numbering and, if applicable, volume reference          that this inclusion will substitute the contract. Usually, the
                         numbers; the quantity and type of volumes; gross weight        Incoterms set conditions relating to the place of delivery
                         and net weight; origin, source and acquisition countries;      of the product and can include or not conditions related to
                         unit and total price and, if applicable, the amount and        the price negotiated, to the expenditure incurred for the
                         nature of the reductions and discounts granted to the          freight (inland and/or international), expenditures related
                         importer, freight, and other expenses related to the goods     to foremanship, insurance, among others. In Brazil,
                         specified in the invoice; payment terms and currency; and      there are restrictions when contracting the freight (even
                         selling condition term (Incoterm).                             related with flagged vessel nationality) and insurance.
                                                                                        They are defined by the type of the product, the country
                         The Federal Internal Revenue Service may formulate             of origin, as well as by the eventual tax exemption in the
                         other requirements, the use of electronic process,             import process.
                         requirement of a consular visa, instances of non-
                         requirement, instances of waiving its presentation,            BILL OF LADING AND CARGO MANIFEST
                         number of copies it should be issued in and its destination,
                         among other elements.                                          The product from abroad, transported by any mode, is
                                                                                        registered in a cargo manifest, presented by the responsible
LOGISTICS & FACILITIES

                         INCOTERM                                                       for the carrier vehicle, with a copy of the corresponding
                                                                                        Bills of Lading, which identify the cargo unit in which the
                         The Brazilian import and export process allows any sales       product supported by it is contained.
                         condition practiced in the international trade, although
                         some may have barriers that make their use unfeasible,         For each unloading point in the customs territory the
                         since they are not compatible with the Brazilian legal         vehicle must bring as many manifests as are the locations
                         system. The International Commercial Terms (Incoterms),        – abroad – where it has received cargo.
18
The original bill of lading, or a document with an             great majority) or non-automatic way by means of
equivalent effect, is the proof of the product possession or   the Siscomex.
ownership. Each bill of lading must correspond to a single
import declaration, safe any exceptions stipulated by the      Depending on the product to be imported, it requires the
Federal Internal Revenue Service.                              manifestation by other agencies, other than the customs
                                                               authority. This is what takes place, for example, with
CERTIFICATE OF ORIGIN                                          products subject to the health control authority, when
                                                               the consent of Brazilian Health Surveillance Agency
Certain goods may be subject to tax exemption or tax           (ANVISA) or Ministry of Agriculture, Livestock and
reduction as a result of international treaties entered        Supply (MAPA) is required. Other products may be
into Brazil. The customs treatment deriving from an            subject to the consent of the Army, the Brazilian Institute of
international act firmed applies exclusively to a product      Environment and Renewable Natural Resources (Instituto
originated from the beneficiary country.                       Brasileiro do Meio Ambiente e dos Recursos Naturais
                                                               Renováveis - IBAMA), Federal Police (PF), among others.
A product’s origin country is where it has been produced       Thus it is important to check before sending the product
or, in case of a product resulting from a material or          since some LI requires a previous authorization even
manpower from more than one country, where it has              before shipping the goods.
undergone a substantial transformation, that is, which
confers on the product a new individuality. The purpose        IMPORT DECLARATION (DECLARAÇÃO
of the Origin Certificate, or a similar, is to documentarily   DE IMPORTAÇÃO - DI)
attest the origin country of the product, which is
determined according to specific locally added contents.       The import declaration is the base document for the import
                                                               forwarding process, and should contain the importer’s
As previously informed (Origin and Source), goods that         identification, as well as the product identification,
are subject to antidumping duties, when imported from          classification, origin, and customs value.
non-affected countries, shall be supported with Non-
preferential Origin Certificate.                               The import declaration register consists of its numbering
                                                               by the Federal Internal Revenue Service, by means of

                                                                                                                                19 HOW TO IMPORT INTO BRAZIL
IMPORT LICENSE (LICENÇA DE                                     the Siscomex, when the import forwarding process is
IMPORTAÇÃO - LI)                                               considered started.

The import of a product may be subject to licensing,           The Brazilian legislation stipulates time frames to start
which will take place either on an automatic (in the           the forwarding process of up to ninety days from the
unloading, if the goods are in a primary zone bonded         declaration (DI) is registered. Usually, the state tax
                         area; of up to one hundred twenty days from the goods        (ICMS) is also paid before completing the customs
                         entry in a secondary zone bonded area; and up to ninety      forwarding process.
                         days, computed as of the receipt of the postal remittance
                         arrival notice.                                              PROOF OF IMPORT (COMPROVANTE
                                                                                      DE IMPORTAÇÃO - CI)
                         The import declaration should be instructed with the
                         original copy of the bill of lading or an equivalent
                                                                                      It is a document evidencing the import, issued after the
                         document. The first original of the commercial invoice,
                                                                                      customs clearance of the product which declaration has
                         signed by the exporter; the proof of payment of the taxes,
                                                                                      been registered in the Siscomex. Customs clearance in the
                         if required; and other required documents as a result of
                         international agreements or under the law, regulation or a   import is the action through which the customs checking
                         regulatory act.                                              conclusion is registered. After customs clearance, the
                                                                                      product delivery to the importer will be authorized.
                         The customs-related taxes (II, IPI, PIS-Import, and
                         Cofins-Import) should be paid by the time the import
LOGISTICS & FACILITIES
20
08.
NONTAXING RULES ENTAILED TO THE IMPORT
As a general rule the importers are assigned responsibilities   •AGoods subject to Health Control, in addition to
inherent in the:                                                specific rules in the import of Chemicals, Drugs,
                                                                and Explosives.
        •AConsumer’s Protection Code;

        •AEnvironmental Legislation; and

                                                                                                                    21 HOW TO IMPORT INTO BRAZIL
09.
                                                                                     IMPORT PAYMENT METHODS
                         The import payments can be made in various ways, all         The maximum advance time is one hundred eighty (180)
                         of them following the methods normally used worldwide,       days as of the contemplated date for the shipment abroad or
                         with a contingent financing by the Exporter (Supplier        for the product nationalization. Exclusively for machines
                         Credit) or by the Importer, by means of financial            or equipment with a long production or manufacturing
                         institutions in Brazil or Abroad (Buyer Credit).             cycle on request, the advance time should be compatible
                                                                                      with the production or item commercialization cycle,
                                                                                      noting that the maximum advance time is one thousand
                         The simplest and most common used methods
                                                                                      and eighty (1080) days.
                         are: Advance Payment, Documentary Collection,
                         Documentary Credit, and Open Account. These methods          On this transaction method, the importer, in possession of
                         are shortly described ahead.                                 the Proforma Invoice (or an equivalent document) makes
                                                                                      the payment to the exporter (by contracting a currency
                         CASH IN ADVANCE                                              exchange operation). Once the receipt is confirmed the
                                                                                      exporter performs the shipment and sends the original
                         The payment, in this method, is made prior to shipment in    documents (via courier service) directly to the importer.
                         instances of goods, which will be imported directly from     In possession of the original shipping documents the
                         abroad on a final basis, including under the ‘drawback’      Importer proceeds to the product nationalization.
                         regime, or when intended for admission to the Manaus
                                                                                      In the event the product shipment or nationalization does
                         Free-Trade Zone, to Free-Trade Areas, or Industrial
                                                                                      not occur up to the reported date, the importer should
                         Warehouse, or for the nationalization of goods which         provide the repatriation of the sums corresponding to the
LOGISTICS & FACILITIES

                         have been admitted under other special or atypical           payments made, within thirty days.
                         customs regimes.
                                                                                      DOCUMENTARY COLLECTION IN CASH
                         The currency exchange settlement is allowed as long
                                                                                      OR ON CREDIT
                         as the advance payment for the import is supported on
                         commercial operations actually contracted abroad, and        In this method the exporter ships the goods and hands
                         their condition is contemplated in the trading contract,     the documents to a bank so his/her counterparts abroad
                         Proforma Invoice or an equivalent document where the         provide the collection with the importer. The documents
                         goods sums and delivery time are expressly contemplated.     are usually followed by a draft (bill of exchange), in cash
22
or credit, drawn by the exporter against the importer. It is     are in good order), advises the Issuing Bank on the
a note representative of the debt.                               negotiation, and forwards the shipping documents
                                                                 asking for the reimbursement. The issuing Bank advises
If the collection is IN CASH, the Importer makes                 the Importer that makes the payment to the Bank (by
the payment to the Bank (by contracting a currency               contracting a currency exchange operation). Upon the
operation), and picks up the shipping documents in order         arrival of the shipping documents, the Issuing Bank hands
to subsequently conduct the product nationalization.             the shipping documents to the Importer who conducts the
                                                                 product nationalization.
If the collection is ON CREDIT, the Importer performs
the acceptance on the draft (bill of exchange or cambial),       If the Letter of Credit is IN TERM, the Exporter will
picks up the shipping documents, and proceeds to the             present the shipping documents attached with a draft to
product nationalization. Two business days prior to the          the trading Bank, which makes their remittance (provided
draft due date, the Importer makes the payment to the            that the documents are in good order) to the Issuing Bank
Bank (by contracting a currency exchange operation).             requesting the reimbursement on the liability due date.

DOCUMENTARY CREDIT OR LETTER                                     The Importer gives his/her acceptance on the draft (bill of
OF CREDIT                                                        exchange or cambial), picks up the shipping document,
                                                                 and conducts the product nationalization. Two business
Documentary credit is a method used on the high-risk,            days prior to the draft due date the Importer makes the
nonpayment operations (commercial and/or political), and         payment to the Bank (by contracting a currency exchange
it constitutes a method through which the bank (issuing          operation), which, in turn, reimburses the Trading Bank
bank) – acting on request and on account of the importer         for payment to the exporter.
(taker) – undertakes the commitment, in last instance,
to pay to the exporter (beneficiary). Thereby, it allows a       OPEN ACCOUNT IN CASH OR ON
bank to take on the role of the operation payer.                 CREDIT
Being a firm commitment by the issuing bank (as it should        On this payment method the exporter finances the importer
be irrevocable), it may involve an additional commitment         directly in Brazil (Supplier Credit) without the need for a
by another bank (confirming bank), imparting a greater           financial institution in between.

                                                                                                                               23 HOW TO IMPORT INTO BRAZIL
safety to the operation. Such commitment is obviously
conditional: the payment is assured as long as the beneficiary   It is indicated for operations where the commercial
complies with all terms and conditions stipulated in the         relationships between the parties are already established,
“credit”, and presents the required documents.                   and there are no assurances on the part of the importer.
                                                                 The financial conditions should be those which better
If the Letter of credit is IN CASH, the Exporter will            adapt to the commercial operation characteristics, and
present the shipping documents with the trading Bank,            may be in cash or supporting a payment time granted by
which makes the payment (provided that the documents             the exporter.
This payment method implies the shipment and remittance          IMPORT FINANCING
                         of the relevant documents by the exporter directly to the
                         importer prior to the payment. This will not even issue          Financing for the purchase of goods from abroad are
                         or accept any note, which may legally bind him to make           usually made by Brazilian financial institutions, allowing
                         the payment.                                                     for a better cash flow of the importer.

                         If the Open Account is IN CASH, the Importer makes               Local leasing of imported product is long-term funding
                         the payment to the Exporter (by contracting a currency           option in which a financial institution, usually aided by a
                         exchange operation), and subsequently conducts the
                                                                                          Brazilian trading company, imports the good.
                         product nationalization.
                                                                                          It is usually used for machinery and equipment intended
                         If the Open Account is ON CREDIT, the Importer makes
                                                                                          for fixed assets of the importer in Brazil. In this operation
                         the product nationalization and makes the payment (by
                                                                                          may be included all import costs and eventually the
                         contracting a currency exchange operation) two business
                                                                                          assembly and installation of the equipment.
                         days prior to the due date.

                         It is worth bearing in mind that after the latest changes made     FINIMP – IMPORT FINANCING
                         to the Brazilian rules for foreign currency, the currency
                         exchange contracting, with the actual remittance of funds        It finances the partial or total value of the acquisition cost
                         for paying the obligations to the exporter, can be made          of a product abroad, enabling the immediate payment to
                         ahead of the invoice original due date, and there shall be       the foreign exporter as agreed in the negotiation (cash or
                         no longer an entailment between the currency exchange            at maturity). It may be contracted for settlement in the
                         operations and their respective import declarations.             short term (up to 360 days of shipment) or long-term
                                                                                          (over 360 days of shipment), in this case, it requires the
                         IMPORT FINANCING ABOVE 360 DAYS                                  issuance of ROF (Financial Operations registry).

                         It is important to inform that both operations directly            FORFAITING
LOGISTICS & FACILITIES

                         financed by the Exporter and those financed by the
                         Importer, via financial institutions, and with time frames       Forfaiting or Draw Discount is a foreign trade operation
                         longer than three hundred and sixty (360) days, shall be         in which the exporter provides financing to his/her buyer
                         registered with the Central Bank of Brazil (Banco Central        through a bank that approves the importer client’s risk.
                         do Brasil - BACEN), through a Financial Operations               The operation consists in the purchase of receivables in
                         Record (ROF), before the product nationalization, against        the long term (Bill of Exchange, for example) by a Bank,
                         a declaration by the importer and a formal manifestation         usually situated in Brazil, without prejudice against the
                         by the creditor.                                                 exporter, and with cash payment.
24
10.
LOGISTICS IN BRAZIL
The concept of logistics comprises all activities related to   The most important Brazilian cities and large consumer
the acquisition, transport, transshipment, and storage of      centers, like São Paulo and Rio de Janeiro, are located
goods. It is generally understood as particularly related      close to the coast. The southeast region corresponded
to the flow of materials (raw materials, intermediate and      to 52% of the regional shifting of cargo, in 2015, as per
end products), but also involves services and information      Brazilian National Agency of Waterway Transport –
provided to companies.                                         ANTAQ (Agência Nacional de Transportes Aquaviários),
                                                               reaching 523.8 million tons of volume, due to the clearance
The areas making up a complete logistic strategy should        capacity of the products. The most important ports of the
include: transport; outsourcing; competitors; human            region are listed ahead:
resources; supply chain management; information
management; optional analyses; communication; actual                  •APort of Santos;
location cost; specialized competency centers; network
                                                                      •APort of Vitória; and
projects; insurance limits and insurance coverage.
                                                                      •APort of Rio de Janeiro.
MAIN METHODS OF CARGO
TRANSPORTATION TO AND IN BRAZIL                                The south region is an alternative for maritime routes and
                                                               as important as the southeast region. According to ANTAQ
                                                               data, the south region was responsible for handling 142.6
  MARITIME
                                                               million tons of goods shipped in 2015, with the volume
                                                               concentrated with, besides internal logistics, China,
It is the most economical method of transportation to          United States and Argentina. The region has important

                                                                                                                             25 HOW TO IMPORT INTO BRAZIL
move great amounts of cargoes through long distances, in       ports, as listed ahead:
addition to a huge variety of route options. With a coast
spanning 8.5 thousand navigable kilometers, Brazilian                 •APort of Paranaguá;
ports moved, in 2015, 1.007 billion tons of a wide variety
of imported and exported goods.                                       •APortonave;
•APort of Itajaí;                                      port concept, in which the international transport ships
                                                                                       unload the goods at a main port, transshipping the loads
                                •APort of Rio Grande do Sul; and                       to smaller ships. These, in turn, perform the coastwise
                                                                                       trade transport along the Brazilian coast serving other
                                •APort of Itapoá.                                      ports in Brazil.

                         Although not included among the seven main Brazilian          Despite the recent growth in the number of container
                                                                                       carrying cabotage ships, the number of departures is still
                         ports, the ports of the Northeast Region and the Amazon
                                                                                       very limited. One of the reasons for the low offering of
                         Basin (Bacia Amazônica) are well developed and
                                                                                       ships for cabotage is still the difficulty for a balanced
                         have received constant investments in infrastructure;
                                                                                       trade, since the north-south cargoes flows are way greater
                         especially the ports of Salvador, Fortaleza/Pecém, and        than the south-north flows.
                         Manaus.The region, was responsible for shipping 336.6
                         million tons of goods in 2015, mainly from United States,
                                                                                         AIR TRANSPORT
                         Colombia and Argentina. Must be highlighted the Port
                         of Suape, that is potentially one of the hubs ports for the   Air transport is quite efficient for loads with reduced weight
                         South America, and the first in the Northeast in terms of     and volume, high added value, and those which require an
                         general cargo volume. Suape has a conception as port and      optimized delivery. This method of transportation handles
                         industrial complex offering exceptional conditions for        less than 5% of the Brazilian foreign trade.
                         new industrial enterprises.
                                                                                       Brazil is served by main national and international
                         The maritime traffic between the United States and            airlines, with major concentration of international flights
                         Brazil is regular and served by first-class shipowners.       in the southeastern region of the country, particularly in
                         The approximate transit time ranges from 16 to 27 days,       São Paulo.
                         depending on the port of origin. Since the schedule
                                                                                       Three of the four busiest airports in Brazil, are located
                         can be changed without any prior notice, all schedules
                                                                                       in the southeastern region, two are located in São Paulo
                         must be checked with the shipowner before performing
LOGISTICS & FACILITIES

                                                                                       (GRU Airport, São Paulo/Guarulhos – Governador André
                         any operation.
                                                                                       Franco Montoro International Airport; and VCP Airport,
                                                                                       Viracopos/Campinas International Airport, in Campinas)
                          CABOTAGE (COASTING NAVIGATION)                               and one in Rio de Janeiro (GIG Airport, Rio de Janeiro/
                                                                                       Galeão – Antonio Carlos Jobim International Airport).
                         Aimed at optimizing the use of their ships and serving the    This explains why the region accounts for nearly 75% of
                         entire Brazilian coast, shipowners started using the hub      the air shipments.
26
Regarding the route Brazil-United States, a great              Currently, the railroad system totals 30,500 kilometers,
number of international flights depart from the United         serving all Brazilian territory extension. The country
States to various Brazilian states. It is worth stating the    expects to have more 7,500 kilometers until the end of the
great concentration of aircrafts coming from Miami to          Program of Investment in Logistics (PIL).
São Paulo.
                                                                 SMALL VOLUME EXPORT
  ROAD TRANSPORT
                                                               The small volume exporters have the option of using
Road transportation is Brazil’s most used land
                                                               companies specialized in cargo consolidation. For
transportation method, particularly for the imports coming
                                                               maritime transport, there are the Non Vessel Operator
from South American countries, such as Argentina, Chile,
                                                               Common Carrier (NVOCC) agents. For the air transport,
Uruguay and Bolivia; also it is the most important method
to transport goods inside the country. A study conducted       the cargo transit procedure (transitário de carga).
by the Brazilian National Transportation Confederation
(Confederação Nacional do Transporte - CNT) shows              The United States relies on a number of options of
that the road transportations represent 61% of the cargo       companies in these industries, which are responsible for
handling in Brazil.                                            receiving the cargo, performing the customs clearing and
                                                               providing the export shipment. As these companies work
According to CNT, the last survey in 2015 indicated the        with various exporters, they optimize space use through
existence of 1.7 million kilometers of roads in the country,   economical batches, and consequently reduce costs.
of which 12% are paved. Of total roads, the vast majority
are municipal control, 73%, while 13% are state and 4%
                                                               INSURANCE
are federal.
                                                               Contracting insurance in Brazil is a process which has to be
  RAIL TRANSPORT                                               conducted in compliance with Law Decree no. 73/1966 by
                                                               the National Private Insurance Council. SUSEP – Private
The rail method of transportation is, in particular,
                                                               Insurance Superintendence stipulated, via Circular Letter
characterized by its capacity to transport large volumes,
with high-energy efficiency, especially in instances           354, of November 2007, the conditions for contracting

                                                                                                                              27 HOW TO IMPORT INTO BRAZIL
of medium and long-distance displacements. It                  transport insurance (national and international), and the
further presents greater safety in relation to highway         rules follow the same assumptions found in the Institute
transportation, with lower accident rates and a lower          Cargo Clause, which is the global standard for transport
occurrence of thefts and robberies.                            insurance, and is adopted by the United States and Europe.
11.
                                                                                                ABOUT OUR SPONSOR

                         CISA TRADING. THE BEST SOLUTIONS                              process. In addition, Cisa also offers interpretation and
                         IN INTERNATIONAL TRADE                                        advisory guidance to clients on taxes, customs and current
                                                                                       regulatory legislations.
                         In order to offer the best solutions to companies that need
                         specific know-how in international trade, Cisa Trading        When offering solutions beyond customers’ expectations,
                         structures its operations with strategic partnerships         Cisa Trading optimizes operations’ value, assists with its
                         all around the world becoming specialized in various          financial feasibility and ensures efficient logistics.
                         market segments, such as automotive, IT, pharmaceutical,
                         chemical, ferrous, nonferrous, telecommunications,            COMPLETE INFRASTRUCTURE TO
                         cosmetics, machinery and equipment.                           MEET CLIENTS’ NEEDS
                         While the client concentrates in its core business, Cisa      Cisa Trading has an infrastructure capable of dealing with
                         Trading takes care of the import processes, operations        every situation and type of demand of its clients. It has
                         and financial planning, as well as the transport and the
                                                                                       offices and branches in several states of Brazil and abroad.
                         payment of taxes and import dues.
                                                                                       Cisa Trading operates with warehouses and integrated
                         INTEGRATED AND INNOVATIVE                                     logistics companies that obey the mandatory legislations.
                         SOLUTIONS FOR INTERNATIONAL                                   In addition, it uses large size general warehouses with
                         TRADE
LOGISTICS & FACILITIES

                                                                                       managing stock systems and acclimatized areas.

                         Cisa Trading has a highly qualified and committed group       THE LATEST TECHNOLOGY TO
                         of employees that take care of its customers’ needs and
                         provide integrated solutions that make a difference.
                                                                                       ENSURE FAST RESPONSES AND
                                                                                       QUALITY
                         Cisa’s service scope includes inbound and outbound
                         logistics activities, customs clearance, warehousing and      At Cisa Trading technology dominance is present
                         handling of products in primary and secondary zones and       in every step of the import and export process, from
                         documentation analysis. Cisa Trading offers total follow-     the product boarding at its origin to the delivery at the
                         up to the client in every step of the import and export       end customer.
28
In order to guarantee even more efficient in the             •AMachinery & Equipment: Cisa Trading has
operations, the company is continuously investing in IT.     vast experience in this segment, coordinating
Cisa Trading’s systems use the latest technology to ensure   all the operational relationship with the main
service quality and fast responses.                          regulatory agents (RECEITA FEDERAL,
                                                             DECEX, MDIC, among others);
Cisa systems totally integrate with its branches,
clients and suppliers, with systems such as Enterprise       •AFerrous/Nonferrous Metals: Cisa Trading
Resource Planning (ERP) and Foreign Trade System,            operates in partnership with the world’s
Order Management (CWO) and Tracking (FINDER)                 largest producers and exporters of copper and
via web for export and import, and Radio Frequency           molybdenum trioxide, as well as the main iron
Identification (RFID). These are some of the tools used      and steel manufactures in the world to buy high
by Cisa Trading to ensure information quality, security,     quality products and trustworthiness such as flat
monitoring each step of the operations, controlling
                                                             coil and plates and wire-rod coils, bundles, bars
costs and, most importantly, meeting the customers’ need
                                                             and beams. Cisa offers import operations capable
and expectations.
                                                             of reducing costs of acquiring these products;

SPECIALIZED IN VARIOUS MARKET                                •AAutomotive: Cisa Trading has the structure
SEGMENTS                                                     to organize and manage vehicle imports, having
                                                             already imported more than 500,000 (five hundred
Cisa Trading operates in various market segments with
                                                             thousand) cars;
several companies and big multinational clients.
                                                             •AChemicals: Cisa manages all stages of import
In order to offer excellence to its customers, Cisa has
                                                             of chemical products adopting preventive
created business units specialized by product type, with
a technically qualified and highly experienced team that     procedures according to the risk number (UN
understands clients’ needs and anticipates solutions.        classification), class and subclass;

The business units and administrative/financial units        •ATelecommunications & Home appliances:
are designed to monitor each stage of the operations         Cisa Trading has expertise in importing high-tech

                                                                                                                    29 HOW TO IMPORT INTO BRAZIL
to guarantee flawless and efficient product delivery to      products, and it is specialized in offering the best
the customer.                                                logistics option to the clients;
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